Other Provisions - (Section 25)

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..... to tax, which is payable outside India, shall be allowed only if The tax on the same has been paid or deducted at source and In respect of which there is person in India, who may be treated as an agen .....

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..... realised, whether the assessee is the owner of the property or not in that FY. (2) A sum equal to 30% of the arrears of rent or the unrealised rent referred to in sub-section (1) shall be allowed as d .....

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